Features of the calculation and payment of land tax for individuals

Features of the calculation and payment of land tax for individuals

Charges to individuals of the amount of land tax is made by the controlling authority (at the location of the land plot), which sends (in hands) to the payer at the place of his registration the tax notice-decision by July 1 of the current year.

Individuals pay a land tax within 60 days from the date of delivery of the tax notice-decision.

In the case when the mail can not deliver to the taxpayer a tax notice-decision due to the absence at the taxpayer's location or the refusal to accept the tax notification decision, or for other reasons, the tax notice-decision is deemed to be delivered to the taxpayer on the day indicated by the postal service in the notice of service indicating the reasons for non-assignment.

As individuals (citizens) are responsible for the timely and full repayment of the accrued agreed monetary obligation, if they do not pay a agreed amount of monetary obligation for payment for land within 60 days from the date of delivery of the tax notification decision, such taxpayers are attracted to liability in the form of a fine in the following sizes:

- with a delay of up to 30 calendar days inclusive, following the last day of the maturity date of the amount of the monetary obligation - in the amount of 10 percent of the amount of the repayment of the tax debt;

- in case of delay of more than 30 calendar days following the last day of the maturity of the amount of the monetary obligation, - in the amount of 20 percent of the repayment amount of the tax debt.

However, the amount of the tax liability for land not paid within 60 days from the date of delivery of the tax notice-decision, the penalty is calculated in accordance with the procedure specified in Art. 129 of the Tax Code of Ukraine.

If the tax notice-decision is not handed to an individual or sent by letter without notice of service, then the controlling body pays the payer the amount of the land tax without imposing penalties and penalties.

More in the explanations of the DFS of Ukraine, which are posted on the official web portal in the Public Information Resource (category 112.07).